47 C.F.R. § 32.5081 End user revenue.
Title 47 - Telecommunication
(a) This account shall contain federally and state tariffed monthly flat rate charge assessed upon end users. (b) Subsidiary record categories shall be maintained in order that the company may separately report amounts related to federal and state tariffed charges. [67 FR 5692, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart D—Instructions For Revenue Accounts
§ 32.5081 End user revenue.